Resources for churches in Connecticut

The resources on this page are intended for informational purposes only and in no way represent legal advice. You should seek legal counsel from a reputable lawyer or law firm in Connecticut for any questions you may have about incorporating, filing for tax-exempt status, etc . . .

There are a few general steps that should be taken when filing for a non-profit tax-exempt status in Connecticut:

• Certificate of Formation- This form is your certification of the formation of your church. In order to file this form, you must be eligible for tax-exempt status. Review IRS Document P557 for specifics.
• Include a statement of officers elected (minimum of 5) or enclose your first business meeting minutes which contain this data.
• Church By-Laws. A sample set of bylaws for your use.
• Organization and First Report. This report lists the directors. A directors meeting should be held in which a discussion of filing tax-exempt paperwork, listing who the Pastor, Secretary, Assistant Pastor, etc . . . are, opening a bank account and other pertinent discussions.
• A certificate of incorporation should then be filed.
• IRS Form SS-4 is the form you need for filing for an Employer Identification Number (EIN) which is necessary for the tax-exempt status.
• Apply Online for your EIN as an alternative to filling out form SS-4.
• Fill out form 1023 for recognition by the IRS as a tax-exempt entity. The instructions for the form should be read first to ensure you accurately complete the form.
• Reg-1 is the form to fill in to register with CT's version of the IRS called the DRS. Instructions can be downloaded and read. You can also register online if you'd like.
• Change of address forms need to be filed whenever you change your mailing address. Remember a physical address must be maintained on the certificate of incorporation.
• SN98 is the section of the CT tax code describing sales tax exceptions. A church or other non-profit organization can claim up to 5 events per year for sales tax exemptions. Anything over that and you must collect sales tax.
• Form M-3 is the tax exempt form for property taxes and should be filed every 4 years.

Here are some other resources available:

• Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging by an Exempt Organization or Qualifying Governmental Agency
• Chapter 203 of CT tax code which is Property Tax Assessments. Chapter 598 of the CT tax code explains all the provisions for Churches and other religious non-profits.
• Form 990, Return of Organization Exempt From Income Tax
• Form 990 Schedule A, Public Charity Status and Public Support
• Form 990I Instructions for filling out Form 990
• Form 990I Schedule A, Instructions for filling out Schedule A
• Article on IRS site explaining form 990 and when to file
• Every tax-exempt entity's data can be found online for public access using such tools as Guide Star
• Form 8822, IRS change of address form
• CT Interim Change of Director Notice
• CT Change of business address Form
• CT Certificate of Amendment, used if you'll be changing your Certificate of Incorporation
• Anti-Terrorist Financing Guidelines. If you don't want the government seizing all your church's assets, be sure to follow these guidelines.
• The IRS's guidelines for church and religious non-profit organizations.

Other useful information: There is a good website, www.501c3.org with a lot of good information on the non-profit filing. UPCI 501c3 Letter is available for tax exempt status to those not wishing to file tax exempt seperately. Also, a file repository of the forms listed above is available for quick downloading.

This information is provided as is and is not provided as legal advice. This information also does not provide for a client-attorney relationship. Seek a lawyer for professional advice.